https://www.taxtmi.com/caselaws?id=438796 Charges collected for effluent treatment and disposal of industrial waste were not taxable as club or association service because the service provider operated an independent treatment unit, its customers were not members of any association, and they had no legal control over its activity. The charges were levied on a commercial, quantitative basis for services rendered to individual customers, with no subscription structure or mutuality of interest between the parties. The relationship was therefore principal-to-principal and did not satisfy the requirements of club or association service. The demand was held unsustainable and was set aside. en-us Wed, 07 Jun 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438796 Charges collected for effluent treatment and disposal of industrial waste were not taxable as club or association service because the service provider operated an independent treatment unit, its customers were not members of any association, and they had no legal control over its activity. The charges were levied on a commercial, quantitative basis for services rendered to individual customers, with no subscription structure or mutuality of interest between the parties. The relationship was therefore principal-to-principal and did not satisfy the requirements of club or association service. The demand was held unsustainable and was set aside. Case-Laws Service Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438796